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Goods and Services Tax Act 1985

Registration

53: Registered person to notify change of status

You could also call this:

"Tell the government about changes to your business"

Illustration for Goods and Services Tax Act 1985

If you are a registered person, you must tell the Commissioner about certain changes within 21 days. You need to notify the Commissioner if you change your name, address, or the type of taxable activities you do. You also need to tell the Commissioner if you stop meeting the conditions of section 15(2) or start meeting the conditions of section 15(4).

If you are part of a GST group, as described in section 55, and you are no longer eligible to be in that group, you must notify the Commissioner. However, you do not need to tell the Commissioner about changes in the ownership of a company. If you want to change or start using a new trading name for taxable activities, you must notify the Commissioner of the new name and the date you will start using it.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM84846.

Topics:
Money and consumer rights > Taxes
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Part 8Registration

53Registered person to notify change of status

  1. Subject to this Act, every registered person shall within 21 days notify the Commissioner of—

  2. any change in the name, address, or nature of the principal taxable activity or activities of that registered person:
    1. any change of address from which, or the name in which, any taxable activity is carried on by that registered person:
      1. any change whereby that registered person ceases to satisfy the conditions of section 15(2):
        1. any change whereby that registered person now satisfies the conditions of section 15(4):
          1. any change whereby that registered person ceases to satisfy the conditions of section 19A, where the Commissioner has made a direction in respect of that registered person under that section:
            1. any change where that registered person, being a member of a GST group within the meaning of section 55, ceases to be eligible to be a member of that GST group:
                1. provided that paragraphs (a) to (cb) shall not apply to the notification of any changes in the ownership of any company.

              1. Any registered person who wishes to change, or to adopt, any trading name used or to be used by the registered person for the purpose of issuing or creating taxable supply information and supply correction information under this Act, shall notify the Commissioner of—

              2. the new trading name; and
                1. the date from which that new trading name is to be used by the person for the purposes of this Act.

                  Notes
                  • Section 53(1): amended, on , by section 194(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
                  • Section 53(1)(a): amended, on , by section 304 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                  • Section 53(1)(c): substituted (with effect on 17 March 1988), on , by section 2(4) of the Goods and Services Tax Amendment Act (No 2) 1988 (1988 No 15).
                  • Section 53(1)(c): amended (with effect on 1 October 2007), on , by section 139 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
                  • Section 53(1)(c): amended, on , by section 294 of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
                  • Section 53(1)(ca): replaced, on , by section 402 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                  • Section 53(1)(cb): inserted (with effect on 17 March 1988), on , by section 2(4) of the Goods and Services Tax Amendment Act (No 2) 1988 (1988 No 15).
                  • Section 53(1)(cb): amended, on , by section 5(6) of the Goods and Services Tax Amendment Act 1991 (1991 No 11).
                  • Section 53(1)(d): amended, on , by section 36(1) (and see section 36(3) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
                  • Section 53(1) proviso: amended (with effect on 17 March 1988), on , by section 2(5) of the Goods and Services Tax Amendment Act (No 2) 1988 (1988 No 15).
                  • Section 53(2): added, on , by section 9 of the Goods and Services Tax Amendment Act 1992 (1992 No 2).
                  • Section 53(2): amended, on , by section 36(2) (and see section 36(3) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
                  • Section 53(2): amended, on , by section 194(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).